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    <title>2012 (6) TMI 77 - CESTAT, KOLKATA</title>
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    <description>The Appellate Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for a fresh decision. The Tribunal considered the Appellant&#039;s newly obtained bill of entry numbers, demonstrating imports at a lower assessable value for similar goods. The Commissioner (Appeals) was directed to expedite the decision-making process, ensuring a fair hearing for the Appellant. The case was remanded with all issues left open for reconsideration, providing the Appellant an opportunity to present the bill of entry numbers to support their claims and clarify the nature of the imported goods as semi-finished glass beads.</description>
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    <pubDate>Wed, 23 May 2012 00:00:00 +0530</pubDate>
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      <title>2012 (6) TMI 77 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=213757</link>
      <description>The Appellate Tribunal allowed the appeal by remanding the case back to the Commissioner (Appeals) for a fresh decision. The Tribunal considered the Appellant&#039;s newly obtained bill of entry numbers, demonstrating imports at a lower assessable value for similar goods. The Commissioner (Appeals) was directed to expedite the decision-making process, ensuring a fair hearing for the Appellant. The case was remanded with all issues left open for reconsideration, providing the Appellant an opportunity to present the bill of entry numbers to support their claims and clarify the nature of the imported goods as semi-finished glass beads.</description>
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      <pubDate>Wed, 23 May 2012 00:00:00 +0530</pubDate>
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